摘要
贷款损失拨备计提对防范商业银行的经营风险,提高商业银行经营的稳定性具有十分重要的作用。本文在对已有的几种典型的贷款损失拨备计提方法即现金流折现法、动态准备金法、压力测试准备金法和基于马尔科夫链迁移矩阵的贷款损失准备金法进行分析的基础上,运用灰色关联的相关理论,提出了一种新的基于灰色关联分析的商业银行贷款损失拨备计提方法,并对其适用性进行了详细的论证,本研究将为完善我国商业银行风险管理体系,提高风险管理效率提供必要的理论支撑和实践依据。
Loan losses implementation with counting and drawing have played a very important role in business risk prevention and improving the stability of commercial banks. Based on analysis of some former typical way, this paper proposed a new way of loan losses implementation with counting and drawing by using the related theory of grey rational analysis and demonstrated its applicability in detail. This research would provide the theoretical support and practical basis for perfecting the commercial banks＇ risk management system and improving the risk management efficiency in China.
出处
《金融理论与实践》
北大核心
2010年第9期72-75,共4页
Financial Theory and Practice
关键词
商业银行贷款
灰色关联分析
贷款损失拨备
计提
Commercial Bank Loans
Grey Rational Analysis
Loan Losses Implementation
Counting and Drawing
